The Wirtschaftsprüferkammer (WPK) is a corporation under public law, whose members are all Wirtschaftsprüfer [German public accountants], vereidigte Buchprüfer [German sworn auditors (licensed auditors in public practice authorized to perform only statutory audits of annual financial statements of mid-sized German limited liability companies (GmbH))], Wirtschaftsprüfungsgesellschaften [German public audit firms] and Buchprüfungsgesellschaften [German firms of sworn auditors], in Germany. The WPK is headquartered in Berlin and is competent for its more than 20,000 members throughout Germany.